2017 (2) TMI 203

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....pellant : Sudeep Kumar,Jai Prakash Tripathi For the Respondent : Dipak Seth ORDER 1. Sri Sudeep Kumar, learned counsel for appellant, at the outset, stated that though this appeal under Section 35G of Central Excise and Salt Act, 1944 (hereinafter referred to as "Act, 1944") was admitted on two substantial questions of law, but Question-(A) is actually not a substantial question of law bu....

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.... It is submitted that during the period from 18.11.2006 to 08.10.2007, loss in the molasses stored was less than 2 per cent and under Rule 8(4) of U.P. Sheera Niyantran Niyamwali, 1974 (hereinafter referred to as "Rules, 1974") it was permissible but Revenue authorities including Tribunal have disallowed this remission which was less than 2 per cent only on the ground that there was a sudden loss ....